Benefits and allowances alphabetical index

• Atopics for businesses
• Btopics for businesses
• Ctopics for businesses
• Dtopics for businesses
• Etopics for businesses
• Ftopics for businesses
• Gtopics for businesses
• Htopics for businesses
• Itopics for businesses
• Jtopics for businesses
• Ktopics for businesses
• Ltopics for businesses
• Mtopics for businesses
• Ntopics for businesses
• Otopics for businesses
• Ptopics for businesses
• Qtopics for businesses
• Rtopics for businesses
• Stopics for businesses
• Ttopics for businesses
• Utopics for businesses
• Vtopics for businesses
• Wtopics for businesses
• Xtopics for businesses
• Ytopics for businesses
• Ztopics for businesses

To find out if benefits and allowances are taxable and how they are declared on T4 or T4A slips, see the topics below.

A

• Accelerated remitter
• Advances for travel expenses
• Air mile points
• Allowable expenses for employees
• Apartment: rent-free or low-rent
• Automobile:
  • Allowances
  • Allowance rates
  • Benefits
  • Benefits Online Calculator
• Awards:
  • Awards and gifts
  • Awards from a manufacturer
  • Awards, long service
• Assistance, disaster relief

B

• Barbers and Hairdressers
• Benefits and allowances chart
• Benefits in prescribed zone:
  • Board, lodging, and transportation at a special work site
  • Housing and travel assistance benefits
• Board and lodging:
  • Board and lodging
  • Board, lodging and transportation at remote work locations
  • Board, lodging and transportation at special work site
  • Board and lodging allowances paid to players on sports teams or members or recreation programs
• Boots, glasses, safety
• Bursaries

C

• Calculation, fixed-rate (automobiles)
• Calculator for automobile benefits (online)
• Car allowance
• Caregiver, board and lodging
• Cellular phone service
• Chart, benefits and allowances
• Charitable donation (security/share options)
• Child care expenses
• Clergy:
  • Clergy residence deduction
  • Clergy travel allowance
• Clothing allowance
• Clubs (recreational)
• Commissions earned on personal purchases
• Contributions:
  • RRSP
  • TFSA
• Counselling fees and services:
  • Financial
  • Health

D

• Deduction:
  • Clergy residence
  • Security/stock options

• Deferring security/stock option benefit
• Dental plan premiums
• Disability-related benefits for employees
• Disaster relief, financial assistance
• Discounts on merchandise and commissions from personal purchases
• Driving to and from the job
• Dues:
  • Club
  • Professional membership
  • Recreational fitness club membership

E

• Education related benefits:
  • Allowance for child
  • Bursaries
  • Scholarships
  • Tuition fees
• Employee, allowable expenses
• Employment insurance
  • Employment Insurance Premium Rebate
• Employment-related training
• Exercising stock/securities options
• Expense allowance, municipal officer
• Expenses, travel (allowance rates)

F

• Financial:
  • Assistance, disaster relief
  • Assistance payments to employees
  • Counselling
  • Income tax preparation
  • Interest-free or low-interest loans
  • Registered retirement savings plans (RRSP)
  • Security options
  • Tax-Free Savings Account (TFSA)

• Flat-rate allowance for automobiles and motor vehicles
• Fitness club
• Fixed-rate calculation (automobiles)

G

• Gifts, awards and social events:
  • Awards from a manufacturer or promotional items
  • Gifts and awards given through prize draws and social committees
  • Long-service awards
  • Policies
  • Rules and definitions
  • Social events and hospitality functions
• Group disability benefits
• Group term life insurance policies - Employer-paid premiums
• GST/HST, remitting on employee benefits

H

• Hairdressers and Barbers
• Health related benefits:
  • Counselling services
  • Disability-related employment benefits
  • Group term life insurance policies - Employer-paid premiums
  • Medical expenses
  • Medical travel assistance paid in a prescribed zone
  • Premiums under a private health services plan
  • Premiums under provincial hospitalization, medical care insurance, and certain government of Canada plans
  • Wage loss replacement plans or income maintenance plans
• Home:
  • Purchase loan
  • Relocation loan
  • Relocation loan deduction
• Hospital care
• Housing:
  • Assistance benefits paid in a prescribed zone
  • Loss
  • Rent-free and low-rent
• HST/GST, remitting on employee benefits

I

• Income maintenance plans
• Income tax preparation
• Input tax credits (ITCs), GST/HST
• Interest-free or low-interest loans
• Internet service at home

J

• No topics for the letter "J"

K

• No topics for the letter "K"

L

• Life insurance premiums, employer-paid
• Loans:
  • Home-purchase loans
  • Home-relocation loans
  • Home-relocation loan deduction
  • Interest-free or low-interest loans
  • Loans received because of employment
  • Loans received because of shareholdings
  • Loans to employees or shareholders
• Lodging and board
• Long-service awards
• Low-rent housing
• Loyalty and other points programs

M

• Meals:
  • Overtime
  • Subsidized
• Medical:
  • Care insurance
  • Expenses
  • Private health services plan premiums
  • Provincial hospitalization, medical care insurance, and certain government of Canada plans
  • Travel assistance benefits paid in a prescribed zone
• Membership dues
• Motor vehicle allowances
• Motor vehicle benefits
• Moving expenses and relocation benefits
• Municipal officer's expense allowance
• Mutual fund trust, shares, security options

N

• Nanny, board and lodging
• No interest loan

O

• Online calculator for automobile benefits
• Operating expenses (automobiles):
  • Calculating operating expenses
  • Fixed-rate calculation
  • Reimbursement
• Options - Security and stock:
  
  • Charitable donation
  • Share deduction
  • Share, security, mutual fund trust
• Overtime meal allowance

P

• Parking
• Penalty for the wrong method of filing information return
  
• Personal use of automobile or motor vehicle
• Points programs – Loyalty and other
• Power saws or tree trimmers
• Premiums:
  • Premiums under a private health services plan
  • Premiums under a provincial hospitalization plan
  • Premiums under provincial hospitalization, medical care insurance, and certain government of Canada plans
• Private health plan premiums
• Prizes
• Professional membership dues

Q

• No topics for the letter "Q"

R

• Reasonable per-kilometre allowance
• Rate, fixed (automobiles)
• Recreational facilities and club dues
• Registered retirement savings plans (RRSP)
• Reimbursements for travel expenses
• Relocation benefits and moving expenses
• Remitting GST/HST on employee benefits
• Remote work locations
• Rent-free or low-rent housing
• Room, board and lodging

S

• Safety boots and glasses
• Scholarships
• School subsidized by employer
• Securities, stock options:
  
  • Charitable donation
  • Share deduction
  • Share, security, mutual fund trust
• Social events
• Special clothing
• Special work site
• Spouse or common-law partner's travelling expenses
• Standby charges benefit for automobiles
• Stock options
• Subsidized meals
• Subsidized school services

T

• Tax-Free Savings Account (TFSA)
• Tickets
• Tool reimbursement or allowance
• Training, employment related
• Transportation passes
• Transportation:
  • To and from home
  • Remote work locations
  • Special work site
• Travel:
  • Advances for travel expenses
  • Allowance
  • Assistance benefits paid in a prescribed zone
  • Automobile allowance rates
  • Expenses of spouse or common-law partner
  • Reimbursements for travel expenses
• Tuition fees, scholarships, and bursaries

U

• Uniform and protecive clothing
• Union dues

V

• Vehicles, automobile and motor, allowances
• Vehicles, automobile and motor, benefits
• Wage loss replacement plans or income maintenance plans

W

• No topics for the letter "W"

X

• No topics for the letter "X"

Y

• No topics for the letter "Y"

Z

• No topics for the letter "Z"